Registration number: 13830593

Columbia Events Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Columbia Events Limited

Company Information

Directors

S N Rotherham H A Joyce

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Columbia Events Limited

Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	152,512	87,800
Current assets
Stocks	5	11,434	17,225
Debtors	6	827	-
Cash at bank and in hand		2,999	13,211
		15,260	30,436
Creditors: Amounts falling due within one year	7	(107,023)	(161,936)
Net current liabilities		(91,763)	(131,500)
Total assets less current liabilities		60,749	(43,700)
Creditors: Amounts falling due after more than one year	7	(24,138)	-
Provisions for liabilities		(7,925)	-
Net assets/(liabilities)		28,686	(43,700)
Capital and reserves
Called up share capital		2	2
Retained earnings		28,684	(43,702)
Shareholders' funds/(deficit)		28,686	(43,700)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Columbia Events Limited

Statement of Financial Position as at 31 January 2026

The directors of Columbia Events Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 15 July 2026 and signed on its behalf by:
 

.........................................

S N Rotherham

Director

Company registration number: 13830593

Columbia Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of event catering.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 January 2026 and had net assets at that date amounting to £28,686.

The company funds its working capital requirements through supplier credit and loans from the directors, with the latter amounting to £8,000 at the year end. The directors have agreed to not call for repayment until such time as the company has sufficient working capital.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in the preparation of the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of catering services in the ordinary course on the company's activities. Turnover is shown net of Value Added Tax, returns, rebates and discounts.

Revenues are recognised on the date on which an event takes place. Deposits for future events are deferred in the statement of financial position until the event has taken place.

Columbia Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% Straight line
Furniture, fittings and equipment	25% - 33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Columbia Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Hire purchase

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at cost. The asset is then depreciated over its useful life. Future payments are apportioned between finance costs in the income statement and reduction of the liability so as to achieve a constant periodic rate of interest on the remaining balance of the liability using the effective interest method.

Finance leases

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated in accordance with the above depreciation policies. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are appointed between the finance element, which is charged to the profit and loss account on a straight line basis, and the capital element which reduces the outstanding obligation for future instalments.

Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other
resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Columbia Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company during the year, was 4 (2025 - 5).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	186,506	33,500	220,006
Additions	93,746	21,990	115,736
Disposals	(17,573)	-	(17,573)
At 31 January 2026	262,679	55,490	318,169
Depreciation
At 1 February 2025	120,663	11,543	132,206
Charge for the year	38,917	8,170	47,087
Eliminated on disposal	(13,636)	-	(13,636)
At 31 January 2026	145,944	19,713	165,657
Carrying amount
At 31 January 2026	116,735	35,777	152,512
At 31 January 2025	65,843	21,957	87,800

5

Stocks

	2026 £	2025 £
Stock	11,434	17,225

Columbia Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Debtors

	2026 £	2025 £
Trade debtors	827	-
	827	-

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Loans and borrowings	9	4,915	6,689
Trade creditors		49,125	66,638
Taxation and social security		28,801	10,904
Other creditors		24,182	77,705
		107,023	161,936

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Loans and borrowings	9	24,138	-

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £1,638 (2025 - £Nil).

9	Loans and borrowings

	2026 £	2025 £
Current loans and borrowings
Finance lease and hire purchase liabilities	4,915	6,689